Japan Consumption Tax Rate 2026
Japan (日本 (Nihon)) levies Consumption Tax as 消費税 (Shōhizei). The standard rate is 10%, applied to most goods and services. Reduced rates of 8% apply to food and non-alcoholic beverages (excluding restaurant and delivery services).
Rate update
Japan's consumption tax is 10% (standard) and 8% (reduced for food/beverages). The tax was 8% until October 2019. Japan introduced a qualified invoice system (インボイス制度) in October 2023.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 10% | Most goods and services |
| Reduced | 8% | Food and non-alcoholic beverages (excluding restaurant and delivery services) |
| Zero-rated | 0% | Exports and export-like transactions |
Registration and filing
| Registration threshold | JPY 10,000,000Based on taxable sales in the base period two years prior (~USD 65,000) |
| Tax authority | National Tax Agency (NTA / 国税庁) |
| Filing frequency | Annual return with interim payments; frequency rises with liability size |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/JP endpoint to get Japan data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/JP
# No authentication required for rate lookups
# Response:
# { "country_code": "JP", "tax_type": "consumption_tax",
# "standard_rate": 10, "reduced_rates": [8],
# "currency": "JPY", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B sales to Japan, validate the customer's インボイス登録番号 first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Japan Consumption Tax rate where registration rules require it.
// 1. Validate the customer's Japan tax ID
const check = await fetch(
'http://localhost:3000/api/v1/validate/JP/CUSTOMER_TAX_ID',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Japan Consumption Tax rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/JP').then(r => r.json());
// → { standard_rate: 10, reduced_rates: [8] }
// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);About Japan Consumption Tax
Japan's consumption tax (shōhizei) reached 10% in 2019 after two politically bruising increases, with food and non-alcoholic drinks held at 8% — but only for takeaway; the same bento eaten in the shop is taxed at 10%. The 2023 Qualified Invoice System was a structural shift: input credits now require a T-prefixed registration number, pulling millions of small businesses into registration. Liability is assessed on a base period two years back, a mechanism unique to Japan.
Consumption Tax in Japan is administered by the National Tax Agency (NTA / 国税庁). Before applying any zero-rate or exemption to a Japan business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · NTA — Consumption tax (accessed Jun 2026)
Rate history
- 2014Consumption tax raised from 5% to 8%
- 2019Raised to 10% with an 8% reduced rate for food
- 2023Qualified Invoice System introduced, requiring T-prefixed registration numbers
Frequently asked questions
What is the consumption tax rate in Japan in 2026?
10% standard and 8% for food and beverages consumed off-premises (restaurant dining is 10%).
What is Japan's Qualified Invoice System?
Since October 2023, buyers can claim input tax credits only from sellers registered with a T-number under the invoice system — Japan's equivalent of VAT registration.
Related concepts and guides: